N.J. Stat. § 54:4-63.22: Payments by municipalities to counties

The municipality, on February fifteenth of each year, shall, in addition to the regular installment of county taxes to be paid on said date, pay to the county an amount determined by multiplying the total amount of assessments, if any, in the omitted property assessment list for the previous year by the county and State rate for the particular year of the assessment, and such amount shall be for the use of the county.

L.1947, c. 413, p. 1286, s. 11.